who is the competent authority to grant stay agnist order

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Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2010 respected sir, i have problem please clarify .an order was passed by the tax recovery officer that a notice to show cause why a warrant of arrest should not be issued under rule 73 of the second schedule of income tax act under these circumstances who is the competent authority to grant stay against the order given by the tax recovery officer and under what provision and on what form it should applied

Deepak Joshi

Deepak Joshi (Expert)
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02 November 2010 Dear friend, could you please tell me under which section he is passing order and what is the charge. however:

The right of appeal must be given by express enactment in the Act. Therefore, in case there is no provision in the Act forfiling an appeal regarding a particular matter, no appeal shall lie. The right of appeal arises where the taxpayer is
aggrieved by the order passed by the income-tax authority. Where the Assessing Officer accepts the return filed by the
tax payer and passes an order making no modification, an appeal does not lie against that order as the taxpayer cannot
be said to be aggrieved of that order. Similarly, where an appellate authority accepts the contention of the taxpayer and
allows the appeal, there is no further appeal by the assessee against that order.
Appellate Authorities
The assessee may prefer an appeal against the orders of the Assessing Officer to the Commissioner (Appeals), in
accordance with the relevant provisions under Section 246 and appeal against the order of the Commissioner (Appeals)
can be preferred by the Assessee or the Commissioner of Income Tax and such appeal lies with the Appellate Tribunal.
The Finance (No.2) Act, 1998 has amended the provisions regarding remedy against order of Tribunal. Where earlier the
assessee or the CIT, if not satisfied with the order of Tribunal, could only request the Tribunal to refer that matter to the
High Court. After 1.10.98 as provided by Finance (No.2) Act, 1998 the assessee or CIT if not satisfied with the order of
the tribunal can appeal directly to the High Court, if High Court is satisfied that the case involve a substantial question of
law. Also, if the assessee or Commissioner of Income-tax is not satisfied with the order passed by the High Court they
may file an appeal against the order of the High Court to the Supreme Court. However, it should be noted that in the case
of question of fact tribunal is the final & binding authority and its decision is final.